Illustrative Financial Statements 2013
This publication provides a set of sample financial statements of a fictitious group of companies. GAAP Singapore Ltd is a company incorporated in Singapore and its shares are listed on the Main Board of the Singapore Exchange Securities Trading Limited ("SGXST"). The names of people and entities included in this publication are fictitious. Any resemblance to a person or entity is purely coincidental.
GAAP Singapore Ltd is assumed to have presented its financial statements in accordance with Singapore Financial Reporting Standards ("FRS") for a number of years.
The illustrative financial statements include the disclosures required by the Singapore Companies Act, SGX-ST Listing Manual, and FRSs and INT FRSs that are issued at the date of publication (October 31, 2013).
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